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Senate advances substitute flat-tax plan after heated fiscal debate

Utah State Senate · February 24, 2006
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Summary

The Utah Senate substituted a modified flat-tax measure (SB 242) that would set a 4.95% rate and create income and homeownership credits. Sponsors said it is tax reform; opponents warned of an $82 million static fiscal hit and potential impacts on schools and middle-income taxpayers. The bill was sent to the House for further action.

The Utah Senate on Friday substituted and advanced a modified flat-tax proposal intended as the next step in state tax reform.

Senator Scott Bramble, sponsor of Senate Bill 242, described the substitute as "a modified flat tax plan" worked out with the governor's office and the tax reform task force. Bramble said the first-version substitute establishes a 4.95% income-tax rate and includes an income credit (phaseouts by income), a per-person credit, a homeowner credit (the higher of $250 or 50% of mortgage interest), and a charitable contribution credit.…

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